The Valuation Process
Council Tax is a property tax, the basis of which is the classification of all domestic properties into one of eight bands.

The Listing Officer at the Inland Revenue undertook the valuation of domestic properties.  They are responsible for the valuation of domestic properties, notifications to the billing authority and maintenance of the list, in conjunction with private users.

Each domestic property is valued on a capital value (market value) as at
1st April 1991, and placed into one of eight bands.

All valuations are based on the sale price, with vacant possession, either as freehold or with a long lease and in a reasonable state prior to repair.

Vital information regarding the banding of your property . The Facts.

Check your Council Tax band  on the Valuation Office website.

Valuation Lists
All domestic properties appear in the valuation list with details of the band in which they have been placed.  The valuation list is available for public inspection at the Council offices during office hours.

It is the Listing Officer who is responsible for making alternations to the list and for notifying the Council of any alterations.

Alterations can only be made to the list if

• Material increases in value combined with relevant transaction, which will only apply when the next owner takes over
• Material reductions in value, which will take effect immediately (for example, if a motorway is built nearby)
• The property has become or ceased to become a mixed property (shared with a business property)
• A property has been placed in the wrong band, or
• A valuation tribunal or high court orders a change in the band

The valuation list is amended on a monthly basis. 

The Valuation Bands
All domestic properties are valued and placed in one of the following bands

Range of Values
The bands indicate the capital value range of individual domestic properties, and have a direct relevance to the amount of Council Tax payable by the individual taxpayers.

Charging Base
The liable person for the properties in each band will have to pay a proportion of the Band D equivalent. The proportions shown below indicate the relationship between each band.

The charge is based on the assumption that a property has two or more occupants.

Reductions
The law will provide for reductions in the amount you have to pay, through Discounts and Council Tax Benefit.